Service by Sub Contractor, Service Tax

[Harsh Jindal]

Does services provided by sub-contractors liable to tax?

Posts / Replies

[Pradeep Khatri]

Yes, they are liable to charge tax to main contractor.

But, if,  Sub-Contractor providing services by way of works contract to another contractor providing works contract service which are exempt. (Sr. No. 29 (h) of the Notification No. 25/2012-ST, Dated 20-06-2012 w.e.f. 01-07-2012).